Ohio § 5725.16
Full text of Ohio Ohio Revised Code § 5725.16, with citation guidance and answers to common questions.
§ 5725.16.
On or before the first Monday of May, annually for return years prior to 2014, the
tax commissioner shall certify to the treasurer of state the assessment of the shares
or property representing capital, or apportionment of either, of each dealer in intangibles
doing business in the state, showing separately the amount representing capital employed
in each county. The treasurer of state shall place the amounts certified on the intangible property
tax list in the treasurer of state's office in the names of the dealers represented
by those certificates. The commissioner shall collect, on behalf of the treasurer, the taxes due on the assessments
certified pursuant to this section, together with any applicable penalties or interest,
in the manner prescribed by section 5725.22 of the Revised Code . The commissioner shall immediately forward to the treasurer any payments received
under this section or section 5719.13 of the Revised Code . The treasurer shall credit all such payments against the appropriate amounts on
the intangible property tax list in the treasurer's office. A dealer in intangibles may claim a refund of any overpayment of the tax levied under division (D) of section 5707.03 of the Revised Code by filing an application for final assessment in accordance with section 5711.26 of the Revised Code .
Frequently Asked Questions About Ohio § 5725.16
What does Ohio Revised Code § 5725.16 cover?
Section 5725.16 is part of the Ohio Revised Code, the codified statutory law of Ohio. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Ohio § 5725.16?
A common citation format is "Ohio Revised Code § 5725.16" (Ohio). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Ohio law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Ohio official source linked on this page or consult a licensed Ohio attorney.
How does Ohio § 5725.16 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Ohio can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Ohio.